Charity registration number 1070028 (England and Wales)
Company registration number 03540988
CARERS' SUPPORT CENTRE
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
CARERS' SUPPORT CENTRE
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr Peter Ashley
Mr Dave Carlile
Ms Janice Clift-Williams
Mr A Holden
Ms KS Knapton
Ms M Morley
Ms J Smith
Ms PA Taylor
Secretary
Mr Michael Humphries
Senior management
Mr Michael Humphries
Chief executive officer
Mrs H Wilson
Chief executive officer
Charity number (England and Wales)
1070028
Company number
03540988
Registered office
11 Redcombe Lane
Brigg
North Lincolnshire
United Kingdom
DN20 8AU
Auditor
Finnies Accountants Limited
4-6 Swaby's Yard
Walkergate
Beverley
East Yorkshire
United Kingdom
HU17 9BZ
Bankers
Unity Trust Bank plc
PO Box 7193
Planetary Road
Willenhall
WV1 9DG
CARERS' SUPPORT CENTRE
CONTENTS
Page
Trustees' report
1 - 5
Statement of trustees' responsibilities
6
Independent auditor's report
7 - 9
Statement of financial activities
10
Balance sheet
11
Statement of cash flows
12
Notes to the financial statements
13 - 23
CARERS' SUPPORT CENTRE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
- 1 -

Trustees Annual Report (including Directors report) for the year ended 31 March 2025

The Trustees (who are also directors of the Charity for the purpose of the Companies Act) present their Annual Report together with the audited financial statements of Carers’ Support Centre (the Charity) for the year ended 31 March 2025. The Trustees confirm that the Annual Report and financial statements of the Charity comply with the current statutory requirements, the requirements of the Charity's governing document and the provision of the Statement of Recommended Practice (SORP), applicable to charities preparing their accounts in accordance with the Financial reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effected 1 January 2015 as amended).

Since the Charity qualifies as small under section 383, the strategic report required of medium and large companies under The Companies Act 2006 (Strategic Report and Director' Report) Regulations 2013 is not required.

Objectives and activities

The objective of the charity as stated in the company’s Memorandum and Articles of Association are principally for the benefit of the community in North Lincolnshire and surrounding areas.

In developing the main objectives for the following year, the Trustees have given regard to the Charity Commission guidance on public benefit.

 

The Charity's objectives are;

A Carer shall be defined as a person whose life is, or has been, restricted by the responsibility for the care and well being of aged, sick, and disabled people.

The policies adopted in furtherance of these objectives, by the Trustees are;

Mission statement

Carers' Support Centre is the first choice for Carers, their family, and Commissioners. We are a trusted and respected organisation.

Vision
Carers are valued and can access the help they need to thrive and live the life they choose.

Aims

  1. Raise the profile and importance of Carers across communities

  2. Identify and reach a greater number of Carers

  3. Ensure support to Carers is accessible

  4. Ensure support to Carers is inclusive and makes a positive difference

  5. Sustain and grow a vibrant, supported, inclusive and high performing team

  6. Strengthen our financial sustainability and operational efficiency

CARERS' SUPPORT CENTRE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -
Achievements and Performance

Foreword from the Chair

This year has seen a remarkable expansion in terms of service delivery, partnerships, and recognition. As demand continues to grow, we’ve responded with innovation, strengthened systems, and a focus on quality, equity, and sustainability. We remain committed to supporting all unpaid Carers in North and North East Lincolnshire and people living with dementia in North Lincolnshire.

Jan Clift-Williams

Chair, Board of Trustees

 

Key Highlights

- 8,535 individual Carers supported – a 10% increase year-on-year

- 2,102 new Carers registered – our highest ever, up 7% from last year

- 67,766 direct contacts made with Carers, families, professionals, and communities – an 18% increase

- Carers Trust Quality Mark awarded: “Excellence for Carers”

- £2.47 million in benefits gained for Carers

- 164 hardship grants awarded, totalling £33,925

- 3,587 volunteer hours donated, supporting over 1,000 Carers

- Tender success in North Lincolnshire secures services for five more years

 

Growing Our Reach and Impact

Our outreach and awareness-raising work has been transformative. We delivered:

- 324 training and awareness sessions for professionals and community groups

- 1,906 hours of outreach in libraries, supermarkets, schools, hospitals, and local events

- New Carers Champions recruited across health, care and community settings

- Active engagement with local employers to create Carer-friendly workplaces

“I had no idea I was entitled to support. The Carers' Support Service opened my eyes and helped me access help I didn't even know existed.”

 

Strengthening Carer Support

To ensure Carers receive timely and proportionate support:

- Helpline calls, Text messaging and a seven-day service ensure flexible access

- Carer peer support groups met 243 times, supporting 290 individuals

- 1,416 hours of counselling were provided by trained volunteers

- Connecting Communities award for workplace health and wellbeing – the first organisation to achieve this in North East Lincolnshire.

“Having someone to talk to who understands what it’s like to be a Carer made all the difference.”

“Just knowing that someone is there, who actually listens, has helped me cope with daily stresses.”

“Being able to talk to other Carers made me realise I’m not alone — it’s given me hope.”

 

Hospital-Based Carer Support

The Hospital Carers Project continues to set the standard in integrated Carer support.

- This work led to a 30% increase in hospital-identified Carers.

- Showcased the hospital services at the ADASS Conference

- Collaborated with NLAG and HUTH to highlight how supporting Carers in a hospital setting impacts on the patient, resulting in their faster movement through recovery to discharge.

“You helped me with a crisis I didn’t know how to deal with. I will never forget that.”

 

Dementia Direct

- 49 dementia café sessions delivered, with 806 attendances (53% increase)

- 1,067 open cases (up from 662 last year)

- 57 Carers attended monthly Dementia Carer Information Groups

- 10 training courses with 102 Carers attending

“Thank you for recognising me as a Carer and making me feel valued.”

 

Training and Activities

- 182 training events (+42%), attended by 785 Carers (+33%)

- 123 activity events, attended by 984 Carers

- Popular groups included: Tai Chi, Men in Sheds, Art Group, Lunch Club

“The workshops and information sessions are excellent. I always come away feeling more confident and capable.”

CARERS' SUPPORT CENTRE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -

Volunteer Contributions

- 3,587 hours volunteered across counselling, befriending, admin, and events

- Supported 1,068 carers; 425 hours of befriending provided

- 43 volunteers celebrated through appreciation events

“It’s the only place I feel like a person, not just a Carer.”

 

Financial Wellbeing and Hardship Support

- £2.47 million gained for Carers across 635 households

- 164 carers received hardship grants, totalling £33,925

“I’m so grateful for the benefits advice. I wouldn’t have managed without the help they gave me.”

 

Innovations and New Developments

- New Carer groups launched, therapy services expanded

- Carers Voice launched the first Carers Guide to Services

- Embedding Carers in co-production with services shaped by their voices and informed by their stories

- Responding to local Carer research which highlighted the need for services and support to be delivered locally

“They gave me space and reassurance when I needed it most.”

 

Organisational Milestones

Awarded the Carers Trust Quality Mark: Excellence for Carers

- Successful tender award to deliver North Lincolnshire services until 2030

- Strategic partnerships expanded

- Carers Voice key partners in reshaping the Carers Needs Assessment

Reserves Policy

Cash and deposit balances are maintained to be able to meet outgoings and grant obligations.

 

The financial position of the charity on 31st March 2025 is considered to be satisfactory, with sufficient reserves to meet current commitments.

 

The charity has a reserves policy which is reviewed on an bi annual basis. The current reserves policy adopted by the Trustees ensures that there are sufficient monies available to cover costs should the Charity have to cease, including redundancy costs. The Trustees are particularly mindful of the need to contain the risk where the Charity cannot meet the payments to which it is committed if the income of the Trust declines.

Plans for Future Periods

 

- Embed new North Lincolnshire service model

- Expand support for younger adult Carers

- Develop a Carers Community Hub in North Lincolnshire

- Launch a triage system across all referral routes

- Increase flexible access to support with WhatsApp messaging, and digital bookings

- Introduce a bespoke digital self-help hub with Bridgit Care

- Expand the Welfare Rights service across North Lincolnshire

Structure, Governance and Management

Carers’ Support Centre is a registered charity and a company limited by guarantee governed by its Memorandum and Articles of Association adopted on 31 March 1998 and amended on 27 December 2012 and 11 January 2023.

 

Every member of the Charity undertakes to contribute a maximum of £10 in the event of the charity winding up.

CARERS' SUPPORT CENTRE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 4 -

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Mr Peter Ashley
Mr Dave Carlile
Ms Janice Clift-Williams
Mr A Holden
Ms KS Knapton
Ms M Morley
Ms H Redshaw
(Resigned 9 September 2025)
Ms J Smith
Ms PA Taylor
Recruitment and Appointment of New Trustees

The Trustees keep the membership of the board under review and understand the need to have access to a good mix of skills. The Board of Trustees completes an annual skills audit showing that there are no gaps in the expertise of the board. There will be an ongoing focus of ensuring diversity on our board and in our team.

The Articles of Association states that the number of Trustees must not be less than three but shall not be subject to any maximum.

Induction and training of new Trustees
New Trustees undergo induction training, provided by the Chief Executive. The induction includes a discussion about the role and responsibilities of Trustees, the activities, aims and objectives of the Charity, the structure of the organisation, Board of Trustees, general procedures of the organisation. New Trustees are introduced to members of staff and other Trustees, and are provided with the Charity Commissions ‘Roles and Responsibilities of Trustees’, the Articles and Memorandum of Association, the business plan, the latest statutory financial statements, Annual Report, and financial reports provided to the Board of Trustees. Any additional training required by new Trustees will be identified during induction, and may be requested at any point by new and existing Trustees, where it is considered useful to their role as Trustee. Trustees are also invited to attend staff events and activities in order to develop a better all-round understanding of the organisation.

Organisational Structure

The Board of Trustees manages the Charity, and aims to consider only strategic decisions at its meetings. Trustees are aware that any conflicts of interest are declared and minuted. The Board meets every two months. The Chief Executive is appointed by the Trustees to manage the day-to-day operations of the Charity, and also has authority to delegate as appropriate to other staff members. Ad-hoc committees are set up when the need arises.

Risk management
The Trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

The Trustees have considered the major risks to which the charity is exposed and have reviewed those risks and established systems and procedures to manage them. The Trustees have put in place a risk register, and this is reviewed and re-evaluated annually.

Equal Opportunities
In furtherance of the Objects the charity shall at all times take into consideration the principles of equality of opportunity irrespective of age, gender, race, colour, nationality, ethnic origin, religion, sexual orientation or disability.

Auditor

In accordance with the company's articles, a resolution proposing that Finnies Accountants Limited be reappointed as auditor of the company will be put at a General Meeting.

CARERS' SUPPORT CENTRE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 5 -
Final Reflections

The past year has tested us, but it has also inspired us. Carers are at the centre of everything we do. With growing demand, tighter funding, and rising complexity, we remain agile, ambitious, and Carer-led.

“The support I received made me feel stronger and less isolated. It’s changed how I feel about myself.”

“The counselling service has been a lifeline — I feel like I can breathe again.”

“It helped me feel like I could carry on. I was close to breaking point before I contacted you.”

“I’ve received more support from you than from any other organisation. Thank you so much.”

“The staff are incredibly kind, understanding, and knowledgeable. I always feel welcome and never judged.”

Thank you to our staff, volunteers, funders, trustees, and – most importantly – to the Carers we work alongside every day.

The trustees' report was approved by the Board of Trustees.

Ms Janice Clift-Williams
Trustee
11 November 2025
CARERS' SUPPORT CENTRE
STATEMENT OF TRUSTEES' RESPONSIBILITIES  
FOR THE YEAR ENDED 31 MARCH 2025
- 6 -

The charity Trustees are responsible for preparing a Trustees’ Annual Report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

 

Company law requires the charity Trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing the financial statements, the Trustees are required to:

 

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

 

The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

 

 

 

CARERS' SUPPORT CENTRE
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF CARERS' SUPPORT CENTRE
- 7 -

Opinion

We have audited the financial statements of Carers' Support Centre (the ‘charity’) for the year ended 31 March 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

-

give a true and fair view of the state of the charitable company's affairs as at 31 March 2025 and of its incoming resources and application of resources, for the year then ended;

-
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
-

have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

 

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

 

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

 

We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:

-

the information given in the financial statements is inconsistent in any material respect with the trustees' report; or

-

sufficient accounting records have not been kept; or

-

the financial statements are not in agreement with the accounting records; or

-

we have not received all the information and explanations we require for our audit.

CARERS' SUPPORT CENTRE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF CARERS' SUPPORT CENTRE
- 8 -
Responsibilities of trustees

As explained more fully in the statement of trustees' responsibilities, the trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

Enquiry of management and those charged with government around actual and potential litigation and claims.

Discussions with management and those charged with governance including consideration of known or suspected instances of non-compliance with laws and regulations and fraud.

Understanding and evaluation of the operating effectiveness of management’s entity level controls designed to prevent and detect irregularities.

Reviewing minutes of meetings of those charged with governance.

Reviewing financial statement disclosures and testing supporting documentation to assess compliance with applicable laws and regulations.

Auditing the risk of management override of controls, including through testing journal entries and other adjustments for appropriateness, and evaluating the business rationale of significant transactions outside the normal course of business.

Testing over period end adjustments.

There are inherent limitations in the audit procedures described above. We are less likely to become aware of instances of non-compliance with laws and regulations that are not closely related to events and transactions reflected in the financial statements. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion. Our audit testing might include testing complete populations of certain transactions and balances, possibly using data auditing techniques. However, it typically involves selecting a limited number of items for testing, rather than testing complete populations. We will often seek to target particular items for testing based on their size or risk characteristics. In other cases, we will use audit sampling to enable us to draw a conclusion about the population from which the sample is selected.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

CARERS' SUPPORT CENTRE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF CARERS' SUPPORT CENTRE
- 9 -

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Nicholas Michael Auton (Senior Statutory Auditor)
For and on behalf of Finnies Accountants Limited
Statutory Auditor
Chartered Certified Accountants
4-6 Swaby's Yard
Walkergate
Beverley
East Yorkshire
HU17 9BZ
United Kingdom
17 December 2025

Finnies Accountants Limited is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.

CARERS' SUPPORT CENTRE
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
- 10 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
Notes
£
£
£
£
£
£
Income from:
Donations and legacies
3
3,368
-
3,368
14,440
2,000
16,440
Charitable activities
4
988,313
89,197
1,077,510
964,432
40,519
1,004,951
Investments
5
7,614
-
7,614
2,334
-
2,334
Total income
999,295
89,197
1,088,492
981,206
42,519
1,023,725
Expenditure on:
Charitable activities
6
981,853
56,188
1,038,041
1,011,016
44,288
1,055,304
General Activities
27,088
-
27,088
-
-
-
Other expenditure
11
-
-
-
3,465
-
3,465
Total expenditure
1,008,941
56,188
1,065,129
1,014,481
44,288
1,058,769
Net income/(expenditure)
(9,646)
33,009
23,363
(33,275)
(1,769)
(35,044)
Transfers between funds
19,761
(4,485)
15,276
(38,987)
38,987
-
Other recognised gains and losses:
Revaluation of tangible fixed assets
4,124
-
4,124
654,379
-
654,379
Net movement in funds
8
14,239
28,524
42,763
582,117
37,218
619,335
Reconciliation of funds:
Fund balances at 1 April 2024
1,458,207
37,460
1,495,667
876,090
242
876,332
Fund balances at 31 March 2025
1,472,446
65,984
1,538,430
1,458,207
37,460
1,495,667

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

CARERS' SUPPORT CENTRE
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 11 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
13
991,463
991,995
Current assets
Debtors
14
24,936
44,548
Cash at bank and in hand
579,314
520,134
604,250
564,682
Creditors: amounts falling due within one year
15
(57,283)
(61,010)
Net current assets
546,967
503,672
Total assets less current liabilities
1,538,430
1,495,667
The funds of the charity
Restricted income funds
16
65,984
37,460
Unrestricted funds
17
620,541
610,426
Unrestricted funds - revaluation
17
851,905
847,781
1,538,430
1,495,667

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2025.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements under the requirements of the Companies Act 2006, for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

Notwithstanding the above exemption from audit under the Companies Act 2006, these financial statements have been audited under the Charities Act 2011.

The financial statements were approved by the trustees on 11 November 2025
Ms Janice Clift-Williams
Trustee
Company registration number 03540988 (England and Wales)
CARERS' SUPPORT CENTRE
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025
- 12 -
2025
2024
Notes
£
£
£
£
Cash flows from operating activities
Cash generated from operations
20
57,614
32,232
Investing activities
Purchase of tangible fixed assets
(6,048)
(11,325)
Investment income received
7,614
2,334
Net cash generated from/(used in) investing activities
1,566
(8,991)
Net cash generated from financing activities
-
-
Net increase in cash and cash equivalents
59,180
23,241
Cash and cash equivalents at beginning of year
520,134
496,893
Cash and cash equivalents at end of year
579,314
520,134
CARERS' SUPPORT CENTRE
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 13 -
1
Accounting policies
Charity information

Carers' Support Centre is a private company limited by guarantee incorporated in England and Wales. The registered office is 11 Redcombe Lane, Brigg, North Lincolnshire, DN20 8AU, United Kingdom.

1.1
Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)". The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Designated funds comprise funds which have been set aside at the discretion of the trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
1.4
Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
CARERS' SUPPORT CENTRE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 14 -

Grants in respect of capital expenditure are credited to the statement of financial activities upon receipt. If the grant is unrestricted a designated fund representing the assets written down value is created. This fund is then reduced over the useful economic life of the asset in line with its depreciation. Grants of a revenue nature which are made to give immediate financial support or to reimburse costs previously incurred are credited to the statement of financial activities in the period in which they become receivable. Grants of a revenue nature which are made to finance general activities of a specific period or to compensate for a loss of current or future income are credited to the statement of financial activities when receivable.

1.5
Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

 

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
2% straight line
Leasehold land and buildings
2% straight line
Fixtures and fittings
25% on net book value

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7
Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

CARERS' SUPPORT CENTRE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 15 -
1.9
Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.10
Taxation

Carers’ Support Centre is a UK registered charity, number 224505. All the Society's income is applied to its charitable objects and the Society is, therefore, exempt under current legislation from most forms of taxation. Value Added Tax is not recoverable by the Society and is therefore charged to the statement of financial activities or balance sheet as incurred.

1.11
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

 

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.12
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

CARERS' SUPPORT CENTRE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 16 -
2
Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Income from donations and legacies
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
£
£
£
£
£
£
Donations and gifts
168
-
168
14,155
-
14,155
Legacies
-
-
-
-
2,000
2,000
Membership fees
200
-
200
285
-
285
Other
3,000
-
3,000
-
-
-
3,368
-
3,368
14,440
2,000
16,440
4
Income from charitable activities
Carers Activites
Contract Services
Carers Grants
Carers       Hub
Total
General Funding
2025
2025
2025
2025
2025
2024
£
£
£
£
£
£
Activity Income
823
2,208
-
-
3,031
2,390
Services provided under contract
23,821
957,678
-
-
981,499
958,411
Grant Income
19,295
6,010
53,669
5,000
83,974
40,519
Room rental income
70
1,360
-
-
1,430
3,631
Donations and fundraising
3,328
4,248
-
-
7,576
-
47,337
971,504
53,669
5,000
1,077,510
1,004,951
Analysis by fund
Unrestricted funds
16,809
971,504
-
-
988,313
964,432
Restricted funds
30,528
-
53,669
5,000
89,197
40,519
47,337
971,504
53,669
5,000
1,077,510
1,004,951
CARERS' SUPPORT CENTRE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 17 -
5
Income from investments
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Interest receivable
7,614
2,334
6
Expenditure on charitable activities
Carers Activites
Contract Services
Carers Grants
Carers     Hub
Total
General Activites
2025
2025
2025
2025
2025
2024
£
£
£
£
£
£
Direct costs
Staff costs
8,136
613,220
-
-
621,356
633,028
Training
-
1,876
-
-
1,876
5,327
Marketing
841
17,476
-
-
18,317
36,395
Project expenditure
17,866
43,611
150
-
61,627
63,654
Travel expenses
159
10,637
-
-
10,796
12,433
Equipment expenses
-
7,779
-
300
8,079
3,405
Premises costs
164
75,599
-
-
75,763
80,023
Insurance
-
7,300
-
-
7,300
10,532
Administration costs
-
43,499
-
-
43,499
20,266
Subscriptions
-
5,661
-
-
5,661
10,139
Professional fees
-
3,525
2,213
-
5,738
2,629
Bank Charges
10
35
-
-
45
-
27,176
830,218
2,363
300
860,057
877,831
Grant funding of activities (see note )
-
-
43,078
-
43,078
25,139
Share of support and governance costs (see note 7)
Support
-
117,157
-
-
117,157
110,449
Governance
-
17,749
-
-
17,749
41,885
27,176
965,124
45,441
300
1,038,041
1,055,304
Analysis by fund
Unrestricted funds
16,579
965,124
150
-
981,853
1,011,016
Restricted funds
10,597
-
45,291
300
56,188
44,288
27,176
965,124
45,441
300
1,038,041
1,055,304
CARERS' SUPPORT CENTRE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 18 -
7
Support costs allocated to activities
2025
2024
£
£
Staff costs
101,938
78,480
Depreciation
25,981
10,506
Administration Costs
16,326
21,463
Governance costs
17,749
41,885
161,994
152,334
Analysed between:
General Activities
27,088
52,391
Contract Services
134,906
99,943
161,994
152,334
8
Net movement in funds
2025
2024
£
£
The net movement in funds is stated after charging/(crediting):
Fees payable to the charity's auditor:
- for the audit of the charity's financial statements
8,300
11,268
- for other assurance services
2,500
-
Depreciation of owned tangible fixed assets
25,981
10,506
Loss on disposal of tangible fixed assets
-
3,465
9
Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
10
Employees

The average monthly number of employees during the year was:

2025
2024
Number
Number
Directors /Trustees
10
11
Management & Administration
6
5
Project Work
17
18
Total
33
34
CARERS' SUPPORT CENTRE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
10
Employees
(Continued)
- 19 -
Employment costs
2025
2024
£
£
Wages and salaries
723,294
711,497
Other pension costs
-
11
723,294
711,508
There were no employees whose annual remuneration was more than £60,000.

 

11
Other expenditure
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Net loss on disposal of tangible fixed assets
-
3,465
12
Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

CARERS' SUPPORT CENTRE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 20 -
13
Tangible fixed assets
Freehold land and buildings
Leasehold land and buildings
Fixtures and fittings
Total
£
£
£
£
Cost or valuation
At 1 April 2024
1,054,379
54,140
47,407
1,155,926
Additions
-
-
6,048
6,048
Revaluation
19,400
-
-
19,400
At 31 March 2025
1,073,779
54,140
53,455
1,181,374
Depreciation and impairment
At 1 April 2024
84,379
49,706
29,845
163,930
Depreciation charged in the year
19,400
1,478
5,103
25,981
At 31 March 2025
103,779
51,184
34,948
189,911
Carrying amount
At 31 March 2025
970,000
2,956
18,507
991,463
At 31 March 2024
970,000
4,434
17,561
991,995

 

Land and buildings with a carrying amount of £900,000 were revalued at 17 April 2024 by CP Surverying Services, independent valuers not connected with the charity on the basis of market value. The valuation conforms to International Valuation Standards and was based on recent market transactions on arm's length terms for similar properties.

At 31 March 2025, had the revalued assets been carried at historic cost less accumulated depreciation and accumulated impairment losses, their carrying amount would have been approximately £142,712 (2024 - £146,836).

The revaluation surplus is disclosed in note 17.

14
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
3,398
378
Other debtors
-
31,882
Prepayments and accrued income
21,538
12,288
24,936
44,548
CARERS' SUPPORT CENTRE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 21 -
15
Creditors: amounts falling due within one year
2025
2024
£
£
Other taxation and social security
11,705
10,832
Trade creditors
11,946
13,433
Other creditors
14,045
10,298
Accruals and deferred income
19,587
26,447
57,283
61,010
16
Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 April 2024
Incoming resources
Resources expended
Transfers
At 31 March 2025
£
£
£
£
£
Household Grants
-
27,555
(23,401)
(4,154)
-
Carers Trust Grants
4,601
26,114
(21,455)
234
9,494
Independence at Home
-
-
(435)
435
-
NL Health Inequalities
60
2,959
(1,228)
-
1,791
NEL Health Inequalities
1,844
7,368
(1,234)
-
7,978
NEL Carers Forum
1,000
-
-
-
1,000
NEL Carers Strategy
5,703
17,988
(2,284)
(1,000)
20,407
NEL Young Carers
14,398
2,213
(5,851)
-
10,760
NL Carer & Community Room Development
9,854
5,000
(300)
-
14,554
37,460
89,197
(56,188)
(4,485)
65,984
Previous year:
At 1 April 2023
Incoming resources
Resources expended
Transfers
At 31 March 2024
£
£
£
£
£
242
42,519
(44,288)
38,987
37,460
CARERS' SUPPORT CENTRE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 22 -
17
Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April 2024
Incoming resources
Resources expended
Transfers
Gains and losses
At 31 March 2025
£
£
£
£
£
£
Building Improvements
10,000
-
5,372
10,000
-
14,628
Innovation Funds
744
256
400
1,233
-
1,833
Staff Wellbeing Support & Development
10,516
-
1,751
-
-
8,765
NL Carers Voice Forum
1,657
-
635
-
-
1,022
Gen Z
995
-
-
-
-
995
NL Young Carers
591
-
174
417
NEL - Lunch Club
1,000
2,000
1,444
1,556
NEL - Men in Sheds
4,356
2,606
440
(2,522)
4,000
NEL - Bennett Suite
8,688
6,730
10,364
1,120
6,174
NEL - Art Club
1,000
500
765
735
NEL Cooking Club
-
4,977
3,014
(963)
1,000
NEL - Carers Forum (Commissioned)
2,620
-
-
(1,120)
1,500
NL -  Me Time Grant
6,983
2,430
(1,218)
3,335
General funds
561,276
982,226
966,877
(2,045)
-
574,580
610,426
999,295
(993,665)
4,485
-
620,541
Revaluation reserve
847,781
-
-
-
4,124
851,905
Previous year:
At 1 April 2023
Incoming resources
Resources expended
Transfers
Gains and losses
At 31 March 2024
£
£
£
£
£
£
General funds
682,688
981,206
(1,014,481)
(38,987)
-
610,426
Revaluation reserve
193,402
-
-
-
654,379
847,781
CARERS' SUPPORT CENTRE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 23 -
18
Analysis of net assets between funds
Unrestricted
Restricted
Total
funds
funds
2025
2025
2025
£
£
£
At 31 March 2025:
Tangible assets
143,682
-
143,682
Current assets/(liabilities)
480,983
65,984
546,967
624,665
65,984
690,649
Unrestricted
Restricted
Total
funds
funds
2024
2024
2024
£
£
£
At 31 March 2024:
Tangible assets
144,214
-
144,214
Current assets/(liabilities)
466,212
37,460
503,672
610,426
37,460
647,886
19
Related party transactions

There were no disclosable related party transactions during the year (2024 - none).

20
Cash generated from operations
2025
2024
£
£
Surplus/(deficit) for the year
38,638
(35,044)
Adjustments for:
Investment income recognised in statement of financial activities
(7,614)
(2,334)
(Gain)/loss on disposal of tangible fixed assets
-
3,465
Depreciation and impairment of tangible fixed assets
10,705
10,506
Movements in working capital:
Decrease in debtors
19,612
34,719
(Decrease)/increase in creditors
(3,727)
20,920
Cash generated from operations
57,614
32,232
21
Analysis of changes in net funds

The charity had no material debt during the year.

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